Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
Timber Yield Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 7. Overpayments and Refunds
Article 2. Suit for Refund
Section 38617
38617. Judgment for assignee forbidden. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.